Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective

The article first considers the Swiss international tax law in question with regard to the Switzerland-EC Savings Tax Agreement (Zinsbesteuerungsabkommen), in particular Federal withholding tax (Verrechnungssteuer) and the tax treaties with the Member States. It then analyses the interpretation and application of Art. 15 of the Agreement and its effect on Swiss international tax law.